The Scottish First Minister, Nicola Sturgeon, has set out proposals for Scottish income tax in 2017/18 which will see some taxpayers in Scotland paying higher taxes than the rest of the UK for the first time.

The Administrative Burdens Advisory Board (ABAB) has submitted its third Annual Report to David Gauke MP, Financial Secretary to Treasury. The news of quarterly digital reporting took it by surprise and it is disappointed at the extra burdens imposed on the self employed.

HMRC have published their Employer Bulletin for April 2016. We summarised key content for you, with links to our detailed guidance on the topics covered.

In Nigel Bell v HMRC [2016] TC04969 a director failed to secure EIS relief: some shares were not issued in time. Another case where HMRC failed to make a valid discovery assessment.

In Alan Castledine v HMRC [2016] TC04930 it was decided that deferred shares fell within the meaning of 'ordinary shares' for CGT Entrepreneurs’ Relief.